I think there are 2 biggest differences between them. First, people in china who have sense of humor are much less than that in U.S.A. cuz of the different culture. In china a young man usually doesn't show too much of his sense of humor when he is at work or talks to his boss, his leaders or the old... even when he talks to his parents,,, he is not used to showing his sense of humor. Why? cuz if he did it, he would often be considered not to be polite or respect that kinds of people who should be respected, sometimes he will make himself misunderstood too. So in many situations Chinese dare not to show their sense of humor and they are not used to showing it ,either . In china, u may find people between the young people or some of the colleagues or classmates maybe show their sense of humor freely, but in most of the situations they seldom show their humor. Secondly, American show their humor more directly than Chinese.The reason is almost the same as the above. What is more, humor between chinese in the north and in the south is also quite different. Most people from the north of china like to show their humor by languages (it can be proved by the serials <东北一家人>)which are quite the same as Americans, but most people from the south of china usually show their humor by body languages(it can be proved by the serials <外来媳妇本地郎>). In a word, maybe all the Chinese like sense of humor very much, but they seldom show it, not so often as American do. ha ha ha... i like to chat to the persons who have sense of humor very much. Dan, i taught u some Chinese last time, very happily. Do u still remember me?